Apr 16, 2010 17:52
14 yrs ago
18 viewers *
Spanish term

resultado económico o contable

Spanish to English Bus/Financial Accounting
Not sure what the difference is here. Financial and accounting results gets only 3 hits with "".

"El Impuesto sobre Sociedades se calcula a partir del resultado económico o contable, obtenido por la aplicación de principios de contabilidad generalmente aceptados, que no necesariamente ha de coincidir con el resultado final, entiendo éste como la base imponible del impuesto."

My rough draft:
Corporate tax is calculated based on financial or accounting results and is obtained by applying generally accepted accounting principles which do not necessarily coincide with the final result which is understood to be the taxable base.

Proposed translations

+5
2 mins
Selected

financial or accounting results

Your own solution is fine

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Note added at 4 mins (2010-04-16 17:57:05 GMT)
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I think this is yet another example of typical Spanish style, which appears to feel more "rimbombante" if they repeat things in what may often seem unnecesary redundancy to an English native speaker.

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Note added at 5 mins (2010-04-16 17:58:36 GMT)
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To all intents and purposes I think they are the same thing...
Peer comment(s):

agree philgoddard : I don't think it's redundancy - they're just saying there are two different words for the same concept. It's "result", not "results".
12 mins
agree Leonardo Lamarche : agree.
29 mins
agree Carolina Brito
1 hr
agree argosys
7 hrs
agree Marianna Tucci
12 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks!"
4 mins

economic or accounting outcome

of corporate governance and various accounting and economic outcomes has not produced a ...
ssrn.com/abstract=976566

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Note added at 5 mins (2010-04-16 17:58:05 GMT)
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the jargonists love to talk about "outcomes" for "results"
Peer comment(s):

agree neilmac : accounting and economic outcomes is a nice option too :)
0 min
disagree philgoddard : In an accounting context, "resultado" is result, ie profit or loss, and "economico" is "financial".
3 mins
hear you Phil but not so sure about that ....
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1 hr

economic or financial results

Petrobras' Economic and Financial Results Announcement Postponed - [ Traducir esta página ]
24 Feb 2010 ... INFORMATION, PHOTOS, AUDIO AND VIDEO RECORDINGS AT WWW.AGENCIAPETROBRASDENOTICIAS.COM.BR.
blog.taragana.com

CEZ's Consolidated Quarterly Report on Operational, Economic and Financial Results for 1st Quarter 2004, in accordance with IFRS ...
www.cez.cz/en/investors/financial-reports

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6 hrs

book income

The word "económico - economic" is unnecessary in this case. I would also avoid the term "result or results" in English, because there is no indication as to whether there is income or a loss. Accounting always deals with book income and taxable income.

Note that in financial statements issued in Mexico, the "estado de resultados" is really the "income statement" or "statement of income". The term "results" is not used.
Reference: Tendencia en la Presentación de Estados Financieros y del Dictamen del Auditor" published by the Instituto Mexicano de Contadores Públicos, A. C. 1996, 1999 and 2001 editions.

This term appears at the end of an "estado de resultados":
Resultados del ejercicio - Income for the year

This term appears an "estado de variaciones en el capital contable":
Resultados de ejercicios anteriores - prior year income.

Hope this helps.
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4 days

financial result

see below
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